This article describes the formula syntax and usage of the VDB function in Microsoft Excel.

Description

Returns the depreciation of an asset for any period you specify, including partial periods, using the double-declining balance method or some other method you specify. VDB stands for variable declining balance.

Syntax

VDB(cost, salvage, life, start_period, end_period, [factor], [no_switch])

The VDB function syntax has the following arguments:

Important: All arguments except no_switch must be positive numbers.

Example

Copy the example data in the following table, and paste it in cell A1 of a new Excel worksheet. For formulas to show results, select them, press F2, and then press Enter. If you need to, you can adjust the column widths to see all the data.

DataDescription
2400Initial cost
300Salvage value
10Lifetime in years
FormulaDescriptionResult
=VDB(A2, A3, A4*365, 0, 1)First day’s depreciation. Excel automatically assumes that factor is 2.$1.32
=VDB(A2, A3, A4*12, 0, 1)First month’s depreciation.$40.00
=VDB(A2, A3, A4, 0, 1)First year’s depreciation.$480.00
=VDB(A2, A3, A4*12, 6, 18)Depreciation between the sixth month and the eighteenth month.$396.31
=VDB(A2, A3, A4*12, 6, 18, 1.5)Depreciation between the sixth month and the eighteenth month using a factor of 1.5 instead of the double-declining balance method.$311.81
=VDB(A2, A3, A4, 0, 0.875, 1.5)Depreciation for the first fiscal year that you own the asset, assuming that tax laws limit you to 150-percent depreciation of the declining balance. Asset is purchased in the middle of the first quarter of the fiscal year.$315.00

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